For family care
(Art. 2.2 Consolidated Text of the Law on Fiscal Measures regarding taxes transferred by the State, approved by Legislative Decree 62/2008, of June 19, by the Autonomous Community of Cantabria)
Deduction amount
150 euros for each of the following family members, whether related by blood or affinity:
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Offspring under 3 years old .
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Ascendant over 70 years old .
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Ascendant, descendant, spouse or sibling with a degree of physical, mental or sensory disability equal to or greater than 65% in accordance with the scale referred to in article 354 of the consolidated text of the General Law of Social Security, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of October 31).
For descendants under 3 years of age with a degree of disability equal to or greater than 65% , a deduction of 100 euros per descendant and another 100 euros per disability will apply . In an analogous way it is possible to proceed with the ascendants .
Requirements for applying the deduction
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That the ascendant, descendant, spouse or brother lives more than 183 days of the calendar year with the taxpayer . is exempt from compliance with this requirement for children under three years of age .
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That the descendant or ascendant does not have gross annual income exceeding 6,000 euros . In cases of disability of an ascendant, descendant, spouse or brother, the limit will be 1.5 times the Multiple Effects Public Income Indicator (IPREM).